"This $0 tax stamp compromise has created a legal vulnerability for the NFA.

There is only one example for a federal tax being set to $0—the Affordable Care Act’s individual mandate.

In NFIB v. Sebelius, the Supreme Court upheld the mandate as a tax. But when Congress later reduced that tax to $0, the court ruled that the mandate could no longer be justified under Congress’s taxing power and was therefore unconstitutional.

That same legal logic applies here. If there’s no longer a revenue-generating tax, can the suppressor registry and approval process under the NFA still stand? No."

https://www.silencershop.com/blog/hearing-protection-act-2025

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